10-47B-115. Necessary information reported by highway contractor.

The highway contractor shall report pursuant to § 10-47B-114, if deemed necessary by the secretary:

(1)    The serial numbers and years of manufacture of all motor vehicles, machinery, and equipment used to complete the project or contract;

(2)    All fuel used in self-propelled motor vehicle and equipment within the right-of-way;

(3)    All fuel used in stationary equipment or in self-propelled motor vehicles, machinery, and equipment outside of the right-of-way.

Upon the request of the secretary, the contractor shall submit copies of all purchase invoices for fuel used to complete the project or contract.

Source: SL 1995, ch 71, § 115.

10-47B-115.1. Monthly report required from ethanol producer.

For the purpose of determining the amount of motor fuel tax due, each ethanol producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.3, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 2010, ch 66, § 16; SL 2013, ch 60, § 21.

10-47B-115.2. Time for filing ethanol producer's report.

Any report required by § 10-47B-115.1 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 2010, ch 66, § 17; SL 2011, ch 64, § 16; SL 2013, ch 60, § 22; SL 2017, ch 65, § 30.

10-47B-115.3. Necessary information reported by ethanol producer.

The ethanol producer shall report pursuant to § 10-47B-115.1, if deemed necessary by the secretary:

(1)    All ethyl alcohol sold to a licensed exporter for export or to a licensed ethanol broker;

(2)    All ethyl alcohol sold with fuel tax due; and

(3)    Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant.

Source: SL 2010, ch 66, § 18.

10-47B-115.4. Monthly report required from ethanol broker.

For the purpose of determining the amount of motor fuel tax due, each ethanol broker shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.6, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 2010, ch 66, § 19; SL 2013, ch 60, § 23.

10-47B-115.5. Time for filing ethanol broker's report.

Any report required by § 10-47B-115.4 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 2010, ch 66, § 20; SL 2011, ch 64, § 17; SL 2013, ch 60, § 24; SL 2017, ch 65, § 31.

10-47B-115.6. Necessary information reported by ethanol broker.

The ethanol broker shall report pursuant to § 10-47B-115.4, if deemed necessary by the secretary:

(1)    All ethyl alcohol sold to a licensed exporter for export;

(2)    All ethyl alcohol sold with fuel tax due; and

(3)    Copies of all bills of lading issued by the ethanol producer for ethyl alcohol produced by the ethanol producer's plant.

Source: SL 2010, ch 66, § 21.

10-47B-115.7. Monthly report required from methanol producer.

For the purpose of determining the amount of motor fuel tax due, each methanol producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.9, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 2013, ch 60, § 32.

10-47B-115.8. Time for filing methanol producer's report.

Any report required by § 10-47B-115.7 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 2013, ch 60, § 33; SL 2017, ch 65, § 32.

10-47B-115.9. Necessary information reported by methanol producer.

The methanol producer shall report pursuant to § 10-47B-115.7, if deemed necessary by the secretary:

(1)    All methyl alcohol sold to a licensed exporter for export;

(2)    All methyl alcohol sold with fuel tax due; and

(3)    Copies of all bills of lading issued by the methanol producer for methyl alcohol produced by the methanol producer's plant.

Source: SL 2013, ch 60, § 34.

10-47B-115.10. Monthly report required from biodiesel producer.

For the purpose of determining the amount of motor fuel tax due, each biodiesel producer shall file with the department a monthly report by electronic means on an electronic reporting system furnished by the department. In addition to the information required pursuant to § 10-47B-115.12, the department may require the reporting of any information reasonably necessary to determine the amount of fuel excise tax due.

Source: SL 2013, ch 60, § 35.

10-47B-115.11. Time for filing biodiesel producer's report.

Any report required by § 10-47B-115.10 shall be filed with respect to information for the preceding calendar month by electronic means on or before the twentieth day of the month following each monthly period.

Source: SL 2013, ch 60, § 36; SL 2017, ch 65, § 33.

10-47B-115.12. Necessary information reported by biodiesel producer.

The biodiesel producer shall report pursuant to § 10-47B-115.10, if deemed necessary by the secretary:

(1)    All biodiesel sold to a licensed exporter for export;

(2)    All biodiesel sold with fuel tax due; and

(3)    Copies of all bills of lading issued by the biodiesel producer for biodiesel produced by the biodiesel producer's plant.

Source: SL 2013, ch 60, § 37.